xbrl

6. SHARE PREMIUM ACCOUNT

Share premium account

1f. Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that; the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Registered number: 09586753






Facade Design & Engineering Limited


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025
























Prepared By:
Greywalls Accountants Limited
13
Isis Lake
Cirencester
Gloucestershire
GL7 5LT


ACCOUNTS
FOR THE YEAR ENDED 31/03/2025





DIRECTORS
Mr N P Hillyard
Mr B Cummins (appointed 6 February 2025)


REGISTERED OFFICE
The Packway
Larkhill
Salisbury
Wiltshire
SP4 8PY


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09586753



ACCOUNTANTS
Greywalls Accountants Limited
13
Isis Lake
Cirencester
Gloucestershire
GL7 5LT


ACCOUNTS
FOR THEYEARENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets			221,076		221,076

CURRENT ASSETS
Debtors	2	4,806,340		3,850,138
Cash at bank and in hand		1,984		5,209
		4,808,324		3,855,347
CREDITORS: Amounts falling due within one year	3	384,416		513,384
NET CURRENT ASSETS			4,423,908		3,341,963
TOTAL ASSETS LESS CURRENT LIABILITIES			4,644,984		3,563,039

CAPITAL AND RESERVES

Called up share capital	5		200		200
Share premium account	6		4,985		4,985
Profit and loss account			4,639,799		3,557,854
SHAREHOLDERS' FUNDS			4,644,984		3,563,039

For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 21/10/2025 and signed on their behalf by



.............................
Mr N P Hillyard
Director




1b. Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:

Long Leasehold Properties		reducing balance15%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Investment Properties

Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Basis Of Accounting FRS 1021 a
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out in this note.




1g. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisifed;
- the amount of turnover can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.




2. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	4,254,077	3,295,078
VAT	563	-
Other debtors	543,394	546,937
Directors current account	8,306	8,123
	4,806,340	3,850,138




3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	362,324	393,426
VAT	-	99,881
PAYE control	17,573	15,934
Trade creditors	789	413
Other creditors	1,730	1,730
Accruals	2,000	2,000
	384,416	513,384




5. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
185 Ordinary shares of £1 each	185	185
15 Class B shares of £1 each	15	15
	200	200




7. CONTROLLING PARTY
The ultimate controlling party is Mr N P Hillyard by virtue of his majority shareholding.




4. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	7	7




9. GENERAL INFORMATION
Facade Design & Engineering Limited is a private company limited by shares incorporated in England and Wales, company number 09586753. The registered office is Waters Edge, Hackthorne Road, Durrington, Salisbury, Wiltshire SP4 8AS.